Start-ups and international joint ventures : dispiriting encounters with the inversion rules
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The work Start-ups and international joint ventures : dispiriting encounters with the inversion rules represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Start-ups and international joint ventures : dispiriting encounters with the inversion rules
Resource Information
The work Start-ups and international joint ventures : dispiriting encounters with the inversion rules represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Start-ups and international joint ventures : dispiriting encounters with the inversion rules
- Language
- eng
- Summary
- In Notice 2014-52 and Notice 2015-79 and their implementing regulations, Treasury and the IRS changed definitions in Sec. 7874. This section subjects a domestic corporation or domestic partnership that 'inverts' into a foreign corporation or the subsidiary of a foreign corporation to certain adverse U.S. tax rules. This article identifies scenarios that joint ventures may encounter with the application of Sec. 7874 and shows how they may be impacted by the anti-inversion rules. It also notes possible ways to address the consequences of the anti-inversion rules
- Citation source
- In: Tax management international journal. - Arlington. - Vol. 46 (2017), no. 8 ; 9 p
- Geographic coverage
- North America
- Language note
- English
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